Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a comprehensive remedy and must be pursued. Despite the limitation period having lapsed, the Petitioner was granted a one-month extension to file the appeal with the requisite pre-deposit. The matter was adjourned for further hearing accordingly.
The HC held that the petition challenging the impugned order involving large-scale fraudulent availing and passing off of Input Tax Credit (ITC) through misuse of provisional GST numbers was not maintainable due to the availability of an alternative remedy. The Court emphasized that an appeal under Section 107 of the CGST Act, 2017, constitutes a comprehensive remedy and must be pursued. Despite the limitation period having lapsed, the Petitioner was granted a one-month extension to file the appeal with the requisite pre-deposit. The matter was adjourned for further hearing accordingly.
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